View the Budget Structure

View the budget structure at Columbia University.


The financial information presented is arranged by “sector” in a three-level hierarchy. Level one consists of the total University budget, which represents the top level of the hierarchy; level two includes three sectors: Morningside, Columbia University Irving Medical Center (CUIMC), and General University; the third level of the hierarchy includes a total of 15 budget units.

The first two academic sectors of level two, Morningside and CUIMC, include 100% of the tuition revenue, gift and endowment income, grants and contracts generated by its schools, departments, and faculties. The academic sector budgets also include the faculty salaries, financial aid, and local support services associated with their various schools and departments, as well as overhead assessments from the General University budget.

The General University budget sector in level two includes central administrative offices, along with general costs such as insurance and utilities, auxiliaries (undergraduate housing, dining and health services) as well as faculty and graduate student housing. It also includes most revenues and expenses that are not associated with any particular school, including income from the unrestricted endowment. The General University budget shows school overhead assessments as a source of funds.

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